Dave N. Stewart

Professor
Rachel Martin Professorship
Accountancy, School of

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Office: 528 TNRB
Phone: (801) 422-2365
Email: dave_stewart@byu.edu
Office hours: By appointment
Expertise:
  • Mergers and acquisitions
  • Taxation: corporations
  • Taxation: federal income
Research:
  • net operating losses in the context of a consolidated group
  • emerging tax issues
  • mergers and acquisitions
Education:
  • PHD, Tax/Accounting, UNIV OF FLORIDA, 1980
  • Macc/Tax, Tax/Accounting, BRIGHAM YOUNG UNIVERSITY, 1977
  • BS, Accounting, BRIGHAM YOUNG UNIVERSITY, 1977
Group Affiliations:
  • SOA Tax - Primary
  • Global Management Center - Secondary
Selected Publications:
  • "Tax Research Techniques," Edition Eighth, American Institute of Certified Public Accountants, New York, Erin Valentine, AICPA, June, 2008    
  • "Prop. Regs. Reconcile the Active Business Requirements of Section 355," Practical Tax Strategies Volume 79, Issue 5, Pages 290-299, Warren, Gorham & Lamont, New York, November, 2007    
  • "New Flexibility for Boot Allocation in Corporate Reorganization," Tax Strategies Issue October, 2006, Pages 196-202, Warren, Gorham & Lamont, New York, October, 2006    
  • "Tax Research Techniques," Edition Seventh, AICPA, New York, AICPA, September, 2005    
  • "Temp. Regs. Limit Duplicative Stock Losses," The Tax Adviser Pages 36-40, The American Institute of Certified Public Accountants, New York, January, 2004    
  • "Tax Research Techniques, 6th Edition," Edition Sixth Edition, American Institute of Certified Public Accountants, New York, American Institute of Certified Public Accountants, January, 2003    
  • "Gift May Create Income or Gain to Donor," The Tax Adviser Pages 42-46, January, 2002    
  • "The Saga Continues: New Interim Loss Disallowance Regulations," Corporate Taxation Volume 29, Issue 4, Pages 3-17, July, 2002    
  • "Distributions of Property From Estates and Trusts: Avoiding Income Tax Traps," Estate Planning Volume 27, Issue 7, Pages 312-319, August, 2000    
  • "Utilization of the Loss Reattribution and Loss Waiver Elections by Consolidated Groups," The Journal of Corporate Taxation Pages 341-358, October, 1999    
  • "Extraordinary Dividents after TRA97," The Journal of Corporate Taxation Pages 252-273, September, 1998    
  • "Temp. Regs. Explain Section 382 and Built-in Loss Rules," The Tax Adviser Pages 440-448, July, 1997    
  • "SRLY Loss Temp. Regs. Offer Significant Planning Opportunities," The Tax Adviser Pages 738-743, December, 1996    
Experience:
   Teaching
  • Visiting Professor, University of Minnesota, 1991
  • Professor, Brigham Young University, 1990
  • Visiting Professor, University of Minnesota, 1987
  • Associate Professor, Brigham Young University, 1985-1990
  • Visiting Professor, University of Minnesota, 1982
  • Assistant Professor, Brigham Young University, 1980-1985
   Professional
  • Past President, American Taxation Association, 2004-2005
  • President, American Taxation Association, 2003-2004
  • Regional Director, Beta Alpha Psi, 2003-2006
  • Secretary, American Taxation Association, 2001-2003
  • Faculty Advisor, Beta Alpha Psi, 1994-1998
  • Corporations and Shareholders Taxation Committee, AICPA, 1993-1996
  • Faculty in Resident, Ernst & Whinney - National Tax, 1985-1986
Awards:
  • MSM Outstanding Faculty Award , Marriott School , 2004
  • Outstanding Educator Award , Utah Association of Certified Public Accountants , 2002
  • Rachel Martin Professorship, 1997-present , Brigham Young University , 1997
  • Outstanding Faculty Advisor , Beta Alpha Psi , 1997
  • School of Accountancy Productivity Award 1982-1984, 1988, 1990-1992 , Brigham Young University , 1982
  • University of Florida Representative , AAA Doctoral Consortium , 1979
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